To solve the problem, let's follow these steps:
1. Let's denote the unknown number as \(\( x \)\).
2. According to the problem, two-thirds of the number is 40. We can write this as an equation:
\(\[
\frac{2}{3} \times x = 40
\]\)
3. To solve for \(\( x \)\), we'll isolate \(\( x \)\). We can do this by dividing both sides of the equation by \(\(\frac{2}{3}\)\). However, dividing by a fraction is the same as multiplying by its reciprocal. The reciprocal of \(\(\frac{2}{3}\)\) is \(\(\frac{3}{2}\)\). So, we multiply both sides of the equation by \(\(\frac{3}{2}\)\):
\(\[
x = 40 \times \frac{3}{2}
\]\)
4. Now we perform the multiplication:
\(\[
x = 40 \times \frac{3}{2} = 40 \times 1.5 = 60
\]\)
5. Therefore, the number \(\( x \)\) is \(\(\boxed{60}\)\).
